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Inventories

6 Months Ended

Jul. 31, 2011

4.	Inventories:

Inventories consist of the following:

	July 31,		January 31,
	2011		2011
Raw materials	$	22,828,951	$	17,963,902
Work-in-process		2,873,121		3,233,882
Finished goods		24,878,476		24,719,991
	$	50,580,548	$	45,917,775

Inventories include freight-in, materials, labor and overhead costs and are stated at the lower of cost (on a first-in, first-out basis) or market.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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